varianceanalysis(英文版)(編輯修改稿)
2025-03-04 04:37 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 V1(1997)PriceVolume Variance (Part of revenue change attributable to volume)CovarianceStep 1: Volume Variance = (V2 V1) x P1Step 2: Price Variance = (P2 P1) x V1Step 3:: Covariance = (V2 V1) x (P2 P1)Step 4: Allocate covariance to volume and price variance based on the proportion of the total for each variance., if:volume variance = $2Mprice variance = $1Mcovariance = $.5Mthen % of $.5 is added to the volume and % is added to the price A fourstep process leads to the solution.Two Component Variance Example Jesse’s Brewery (4 of 6)16Variance Analysis Jesse39。s Brewery1997 VarianceDataPrice per case $ $Number of cases sold (in MM) .5Revenues (in $MM) $ $Step 1:Price Variance $Step 2:Volume Variance $Step 3:Covariance$Revenue variance excluding covariance $Proportions for assigning covariancePriceVolumeAssignment of covarianceto Price Variance $to Volume Variance $Adjusted VariancesPrice VarianceVolume Variance(P1) (P2 P1)(V1) (V2 V1)$ (P1 x V1)( )( )(P2P1)x(V2V1)(+)(%)(%)63%34%3%65%35%()()()()()$ (P1 x V1)1998$$(P2)(V2)$ (V2 x P1)$ (P2 x V1)$$(+)(+)Variance %Here is an example of an annotated spreadsheet to determine variance.Two Component Variance Example Jesse’s Brewery (5 of 6)17Variance AnalysisPrice variance:Volume variance:Covariance:$$$Proportions are65%35%65% 35%to price variance$to volume variance$+ +$$Price$$VolumeTotal variances: (65%) (35%)If price and volume variances are calculated correctly, then we can take their proportions to allocate covariance. Two Component Variance Example Jesse’s Brewery (6 of 6)18Variance AnalysisNegative Covariance new (1998) (1997)$ (1997)$ new (1998)VolumePriceEven if one variable decreases, the formula applies the same way. The only difference is that price variance and covariance turn negative.Volume = () x $Price = ($$) x == $ MM $ MMCovariance = () x ($$) = $ MM $ MMTotal VarianceIn some situations one variable may fall as the other rises. The formula for covariance does not change.19Variance AnalysisNegative Covariance In two variable problems, when one variable increases and one decreases (+ ), we arrive at a negative covariance if the formulas are applied exactly as before (change only the variable whose variance we are calculating)This negative covariance (P2 P1) x (V2 V1) then needs assigning in proportion to the absolute values of the two variablesThis absolute value approach can be applied to multiple variables using the Excel spreadsheetThe example given is also intuitively correct (price falls, volume rises)To summarize, the methodology does not change in calculating negativ
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